The formulas
- Taxable income = income - standard deduction - personal exemptions (when applied), not below zero
- Tax from the Delaware table: 0% to $2,000, then 2.2%, 3.9%, 4.8%, 5.2%, 5.55% and 6.6% over $60,000
- Less $110 personal credit per exemption
- Delaware income tax = tax from the rate schedule - credits
How it works
Tax year: 2025. These are the latest full return figures Delaware has published.
Delaware taxes income at 2.2% to 6.6%. Enter income before state deductions and choose whether to apply the state standard deduction and personal exemptions, or enter taxable income and switch them off. The tool computes state income tax only; credits other than those named are not applied.
Delaware uses one rate table for every filing status: nothing on the first $2,000, then 2.2 to 5.55 percent, and 6.6 percent over $60,000. The table is the one effective January 1, 2025 in the Division of Revenue employer guide. The standard deduction is $3,250 ($6,500 on a joint return) and each personal exemption is a $110 credit.
Local taxes: Wilmington levies a 1.25 percent earned income tax on residents and on people who work in the city.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the Delaware income tax rate for 2025?
Delaware taxes income at 2.2% to 6.6% for 2025. Tax from the Delaware table: 0% to $2,000, then 2.2%, 3.9%, 4.8%, 5.2%, 5.55% and 6.6% over $60,000.
What is the Delaware standard deduction?
Single: $3,250; Married filing jointly or surviving spouse: $6,500; Head of household: $3,250; Married filing separately: $3,250 (2025, at low income).
Are there local income taxes in Delaware?
Wilmington levies a 1.25 percent earned income tax on residents and on people who work in the city.
Sources
- Delaware Division of Revenue, tax rate changes (rate table)
- Delaware Employer's Guide (standard deduction, $110 personal credit)
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